1987-1988 Academic Catalog

lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllBusiness Administration 71 Suggested Four-Year Course of Study for Accounting, and Business Administration Majors: Freshman Year ENG-110 Principles of Composition I . . 5 ENG-140 Principles of Composition II . 5 COM- I I0 Fundamentals of Speech . 5 BEOT-101 Old Testament Survey . . 5 BENT- I02 New Testament Survey . . 5 GSS-100 Foundations of Social Science . 5 HUM-140 Introduction to Humanities . 5 GSCI-184 Introduction to Analysis . . . . 5 PYCH-160 General Psychology . 5 CIS-I21 Introduction to Data Processing . 3 PEF-199 Physical Activity and Christian Living 1 49 Sophomore Yem· BETH-230 Theology Survey . . . . . . . 5 ACCT-101 Principles of Accounting I . . 5 ACCT-102 Principles of Accounting II . 5 ECON-231 Principles of Economics I . . 4 ECON-232 Principles of Economics II . 4 MGMT-251 Principles of Organization & Management . 4 MRKT-261 Principles of Marketing . . . . . . . 4 Physical Education . . . . . . . . . . 2 Electives (Language if necessary) 15 48 Junior Year BEPT-340 Baptist History . . . 3 Bible elective . . . . 3 Literature elective . 5 Science elective . . 5 History elective . . 5 BUS-211 Quantitative Methods I . 4 BUS-212 Quantitative Methods II . 4 BUS-311 Business Law I .. 4 FIN-371 Business Finance . . . . . . 4 BUS-216 Business Communications . 3 Senior Year Bible elective Humanities elective .. Science elective .... Social Science elective BUS-442 Business Seminar ... MGMT-451 Administrative Policy and Strategy Business emphasis & electives Electives ............ . DEPARTMENTAL COURSES ACCOUNTING ACCT-101, ACCT-102 Principles of Accounting-A, W, Sp .3 .5 .5 .4 .3 .3 18 6 47 5 hours each quarter An introduction to the accounting for sole proprietorships, partner– ships, and corporations. Topics include basic bookkeeping procedures, preparation and use of financial statements, management accounting, taxes, and payroll. Prerequisite: sophomore classification. ACCT-201, ACCT-202, ACCT-203 Intermediate Accounting-A, W, Sp 3 hours each quarter Review of fundamentals, basic accounting theory, and practice of the financial statements. Development of the ability to analyze accounting problems and present clear, supportable solutions is stressed. Prerequi– site: ACCT-102 Principles of Accounting ACCT-301 Advanced Accounting-Sp 4 hours A study of consolidated financial statements, foreign exchange, es– tates and trusts, branch accounting, and related problems. Prerequisite: ACCT-203 Intermediate Accounting. ACCT-302 Federal Income Taxes-A 4 hours Proper preparation of federal income tax returns for individuals, part– nerships, and corporations. Students are introduced to income tax plan– ning and the effect of income taxes on business decisions. Prerequisite: ACCT-102 Principles of Accounting. ACCT-303 Cost Accounting-A 5 hourn Principles of industrial and distribution cost accounting, job order and process cost systems, and standard costs. Prerequisite: ACCT-102 Prin– ciples of Accounting. ACCT-304 Auditing- W 4 hours A study of auditing standards and related auditing procedures. Topics include evaluation of audit evidence, professional responsibilities, and auditors' reports and opinions. Prerequisite: CIS-121 Introduction to Data Processing, ACCT-203 Intermediate Accounting, BUS-212 Quan– titative Methods.